Home office expenses for employees
How the claim is calculated
On this page
Temporary flat rate method
 # of days you worked from home during the COVID19 pandemic in 2020 (maximum 200)
 times by $2 (temporary flat rate amount)
 equals Amount of your claim (to a maximum of $400)
For a description of the variables in this mathematical formula, refer to:
Detailed method
Steps

Calculate the percentage of your work space used for employment purposes
You must first get the area of both your work space and the total finished areas of your home.
 Size of work space (designated room or shared area)
 divided by Total finished area of home
 times by 100 (to convert it into a percentage)
 equals A% Percentage of your home that you used as a work space (rounded two decimal places)
For a description of the variables in this mathematical formula, refer to:
If you are working in a designated room
Since the room is used only for work, the percentage of your home used as a work space is also the percentage of your work space used for employment purposes. You can proceed to calculate your workspaceinthehome expenses.
A% equals C%
If you are working in a common (shared) area
You need to calculate the percentage of the work space that was used for employment purposes by providing the numbers of hours worked in that space within a calendar week (7 days or 168 hours).
 # hours (hours worked in a work week)
 divided by 168 hours (total hours in a week)
 times by 100 (to convert it into a percentage)
 equals B% Percentage of the time the work space was used for work (rounded to two decimal places)
You will now calculate the percentage of your work space used for employment purposes by multiplying these two numbers together.
 A% Percentage of your home that you used as a work space
 times by B% Percentage of the time the work space was used for work (rounded to two decimal places)
 times by 100 (to convert it into a percentage)
 equals C% Employmentuse percentage of the work space (rounded to two decimal places)
For a description of the variables in this mathematical formula, refer to:

Calculate your workspaceinthehome employmentuse amount
You will need to first add up all of your eligible workspaceinthehome expenses (where applicable) you paid for the period(s) you worked more than 50% of the time from home for at least four consecutive weeks in 2020.
 Electricity, heat, water and home internet access fees
 plus Rent (only employees who rent their home)
 plus Maintenance costs for the entire home that include the work space
 plus Home insurance (only commission employees who own their home)
 plus Property taxes (only commission employees who own their home)
 plus Other home expenses that include the work space
 equals $D Workspaceinthehome expenses paid for the entire home
For a description of the variables in this mathematical formula, refer to:
You will now calculate the portion of these expenses to claim based on what you determined to be the employmentuse percentage of your work space.
 $D Workspaceinthehome expenses paid for the entire home
 times by C% Employmentuse percentage of the work space
 equals $E Emplomentuse amount of workspaceinthehome expenses for the entire home
You must also calculate the portion of the maintenance costs you can claim for the work space only.
For a designated room
 Maintenance costs paid for the work space only
 times by 100%
 equals $F Employmentuse amount of maintenance costs for the work space only
For a common (shared) area
 Maintenance costs paid for the work space only
 times by B% Percentage of the time the work space was used for work
 equals $F Employmentuse amount of maintenance costs for the work space only
For a description of the variables in this mathematical formula, refer to:
Finally, you add the two expenses together.
 $E Emplomentuse amount of workspaceinthehome expenses for the entire home
 plus $F Employmentuse amount of maintenance costs for the work space only
 equals $G Total employmentuse amount (line 12 on the T777S form or line 37 on the T777 form)
If you are claiming other employment expenses
If you are claiming home office and other employment expenses (such as motor vehicle expenses) , you can stop here. The calculator can only help you determine the employmentuse portion of your workspaceinthehomeexpenses. You will still need to complete the remainder of Form T777 to determine the final amount you can claim.
If you are only claiming home office expenses and using Form T777S , continue to Step 3.

Calculate your supplies and other expenses subtotal (line 3)
To complete Form T777S , you will need to add together all eligible office supplies certain phone expenses you paid.
 Office supplies (e.g. postage, stationery, ink cartridges, other office supplies, etc.)
 plus Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.)
 equals $H Supplies and other expenses subtotal
For a description of the variables in this mathematical formula, refer to:

Calculate your maximum deduction for workspaceinthehome expenses
To determine if you have any expenses to carry forward and to calculate the final workspaceinthehome expenses you can claim, you must provide your employment income and the amount of certain other deductions.
 Employment income (box 14 of your T4)
 minus $H Supplies and other expenses subtotal
 minus Annual union, professional, or like dues (line 21200 from your return)
 minus Registered Pension Plan (RPP) deduction (line 20700 of your return)
 equals $I Maximum deduction for workspaceinthehome expenses

Calculate the amount to carry forward
To calculate any amount to carry forward, you must subtract your maximum deduction for workspaceinthehome expenses from the total employmentuse amount of the expenses you paid .
 $G Total employmentuse amount (line 12 on the T777S form or line 37 on the T777 form)
 minus $I Maximum deduction for workspaceinthehome expenses
 equals $J Total amount to carry forward (if negative, enter "0")

Calculate the total home office expenses you can claim
To calculate the total home office expenses you can claim, you must add up a few of previous amounts you have calculated.
 $H Supplies and other expenses subtotal

plus
The workspaceinthehome expenses entered on line 9945 of Form T777S, which is the lesser of either:
$G Total employmentuse amount$I Maximum deduction for workspaceinthehome expenses  equals $K Total home office expenses you can claim, which you enter on line 9368 of Form T777S and on line 22900 of your return
 Date modified: